61.assessed level of material misstatement risk 重大错报风险的评估水平 ?CZ*MMV
62.simall business 小规模企业 TPWqiA?3Cp
63.accounting system 会计系统 "Sd2VSLg
64.test of control 控制测试 A?Gk8
65.walk-through test 穿行测试 +V/m V7FK
66.communication 沟通 [:cZDVaA|
67.flow chart 流程图 JbW!V Y
68.reperformance of internal control 重新执行 psB9~EU&Q
69.audit evidence 审计证据 b"&1l2\ A
70.substantive procedures 实质性程序 uU#e54^
71.assertions 认定 07A2@dx
72.esistence 存在 eLyaTOZadu
73.occurrence 发生 o Np4> 7Lk
74.completeness 完整性 yNN_}9
75.rights and obligations 权利和义务 PZSi}j/
76.valuation and allocation 计价和分摊 r+;AE N48
77.cutoff 截止 99&PY[f:{
78.accuracy 准确性 G
M>Ms!Y
79.classification 分类 ?8R
80.inspection 检查 LKI2R_|n
81.supervision of counting 监盘 i-31Cxb
82.observation 观察 Ar1X
mHq
83.confirmation 函证 ,v>|Ub,
84.computation 计算 :
y(HOUB
85.analytical procedures 分析程序 J7s\
86.vouch 核对 .DZ8kKY
87.trace 追查 +u'y!@VV
88.audit sampling 审计抽样 ~OOD#/
89.error 误差 =Ye I,KbA)
90.expected error 预期误差 ,: 4+hJ<q
91.population 总体 %XK<[BF
92.sampling risk 抽样风险 7;H P_oAu
93.non- sampling risk 非抽样风险 ]6TX)1
94.sampling unit 抽样单位 6sl2vHzA
95.statistical sampling 统计抽样 !UW{xHu
96.tolerable error 可容忍误差 qjVhBu7A
97.the risk of under reliance 信赖不足风险 i`HXBq!|w
98.the risk of over reliance 信赖过度风险 xgv&M:%D-
99.the risk of incorrect rejection 误拒风险 oM)4""|
100. the risk of incorrect acceptance 误受风险 lO dwH"
101.working trial balance 试算平衡表 :gacP?
102.index and cross-referencing 索引和交叉索引 p/.[cH
103.cash receipt 现金收入 %2`geN<
104.cash disbursement 现金支出 ,?Nc\Q<:
105.bank statement 银行对账单 y|[YEY U)
106.bank reconciliation 银行存款余额调节表 oEnCe
107.balance sheet date 资产负债表日 R|O."&CAB
108.net realizable value 可变现净值 ;+iw?"
109.storeroom 仓库 Y)OTvKrOA
110.sale invoice 销售发票 ?&GV~DYxA
111.price list 价目表 ck\gazo~q
112.positive confirmation request 积极式询证函 C4/p5J
113.negative confirmation request 消极式询证函 6qp'
_?
114.purchase requisition 请购单 yZDS>7H
115.receiving report 验收报告 =K\.YKT
116.gross margin 毛利 TNK~ETE4
117.manufacturing overhead 制造费用 /\|AHM
118.material requisition 领料单 3QO*1P@q
119.inventory-taking 存货盘点 TWAt)
Q"J
120.bond certificate 债券 GK-__Y.
121.stock certificate 股票 g$$j:U*-
122.audit report 审计报告 /E0/)@pDq
123.entity 被审计单位 [^GXHE=
124.addressee of the audit report 审计报告的收件人 MuCnBx
125.unqualified opinion 无保留意见 1!`B8y)
126.qualified opinion 保留意见 @8qo(7<~Q
127.disclaimer of opinion 无法表示意见 ,I|Tj C5
128.adverse opinion 否定意见